HOW THE NEW RESIDENCY LAW WILL AFFECT TAXPAYERS

摘要

For those who are resident in the UK in one or more of the previous three years (leavers) five relevant factors come into play: 1. a UK resident family; 2. substantive UK employment (including self-employment); 3. accessible accommodation in the UK; 4. spent 90 days or more in the UK in either of the previous two tax years; 5. spend more days in the UK than any other single country. The chart illustrates how the factors are combined with days spent in the UK to determine residence status.